Electronic duty payment ledger records customs cash credits, debits, payment liabilities, refunds, and head-wise challan classification.

Electronic Duty Payment Ledger (Cash) maintained on the Common Portal records entity-specific customs-duty payment transactions, including challan and document details, ledger references, debit or credit entries, amounts, and running balance. Payment amounts are classified under major and minor heads. Ledger descriptions may identify applications, show-cause notices, demands, appeal pre-deposits, other liabilities, refunds, and ledger debits. The deposit date and time are determined by the bank-reported generation of the CIN.

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